• El Haji Taoufik
• Charif Mohamed
• Zaam Houria

The landscape of digitalizing management control within Moroccan companies, combining advanced technologies and innovative processes, represents a major revolution in the managerial landscape of companies, likely to stimulate growth and efficiency. However, the obstacles to this transformation are numerous and interrelated which includes, inadequate technological infrastructure and a lack of digital literacy, lack of internal resources and skills, resistance to change and lack of leadership, insufficient return on investment, the strategic and procedural complexity of the project, security problems, and the inconsistency of the transformation project been carried out. Moreover, organizations have to show competence in managing or mitigating the enormous risks inherent to this business regulation and cybersecurity threat posture. The information technology use in management control brought several opportunities for the Moroccan firms irrespective of the difficulty faced. From experience, new efficiencies in optimized data management among others have ensured improvement in the financial performances as well as the degree of strategic integration. Furthermore, any company adopting digital media is establishing a culture of innovation within that company and as a result of enhancing this aspect, such a company will develop the capability to adapt more effectively to changes within the market successfully. Thus, the use of innovative technologies, not only for internal working interactions, enhance the collaboration and knowledge exchange with partners. In the last two areas, Moroccan companies are still more active relatively to European ones in the digital transformation. The threat is focused on the argument that educating people in digitalization, particularly in SMEs, is a major determinant in obtaining a qualitatively higher level of MCS and reaching a higher level of performance. Second, high digitalization rates in many company processes represent an essential success factor. The novelty of the current research is therefore to examine the theoretical frameworks and exploring the link between digitalization and management control systems in Italian SMEs. At last, the study also explores the factors that may propel or hinder development to the higher maturity level of the management control systems.

Digitalization, Management Control, Digital Transformation, Business Efficiency, Moroccan Companies, Technological Advancement, Digital Analytics, Cloud Computing, Internet of Things, Innovating.

"THE CONTEXT, CHALLENGES, AND OPPORTUNITIES OF DIGITALIZING MANAGEMENT CONTROL FOR MOROCCAN COMPANIES", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.11, Issue 10, page no.g251-g265, October-2024, Available :http://www.jetir.org/papers/JETIR2410632.pdf

"THE CONTEXT, CHALLENGES, AND OPPORTUNITIES OF DIGITALIZING MANAGEMENT CONTROL FOR MOROCCAN COMPANIES", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.11, Issue 10, page no. ppg251-g265, October-2024, Available at : http://www.jetir.org/papers/JETIR2410632.pdf